2012 (3) TMI 407

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....p;      Whether the Tribunal committed substantial error of law in holding that the appellant was liable for penalty under Section 112(a) of the Customs Act, 1962. 2.        Whether the Tribunal committed substantial error of law in holding that the appellant was liable for penalty although the appellant had never claimed ownership ove....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and on an application by the exporter. 5.        Whether the Tribunal committed substantial error of law in holding that the consignments of rough diamonds in question were liable for confiscation in light of Circular No. 53/2003, dated 23rd June 2003 issued by the Central Board of Excise and Customs, particularly clause 6 thereof. 6.   &nbsp....